SCHEDULES
C1SCHEDULE 29Gains and losses of a company from intangible fixed assets
Annotations:
Modifications etc. (not altering text)
Part 8Groups of companies
51Continuity of identity of group
1
For the purposes of this Schedule—
a
a group of companies remains the same group of companies so long as the same company is the principal company of the group, and
b
if the principal company of a group becomes a member of another group, the first group and the other group shall be regarded as the same (and the question whether a company has ceased to be a member of a group shall be determined accordingly).
2
For the purposes of this Schedule the passing of a resolution or the making of an order, or any other act, for the winding up of a member of a group is not regarded as the occasion of that or any other company ceasing to be a member of the group.
Sch. 29 applied (with modifications) (15.8.2002) by S.I. 2002/1967, regs. 3-6